@article{oai:rekihaku.repo.nii.ac.jp:00002427,
 author = {神戸, 航介 and Kanbe, Kōsuke},
 journal = {国立歴史民俗博物館研究報告, Bulletin of the National Museum of Japanese History},
 month = {Dec},
 note = {application/pdf, 本稿は日本古代国家の租税免除制度について、法制・実例の両面から検討することにより、律令国家の民衆支配の特質とその展開過程を明らかにすることを目指した。
律令制において租税制度を定めた篇目である賦役令の租税免除規定は、（1）身分的特権、（2）特定役務に任じられた一般人民、（3）儒教思想に基づく免除、（4）民衆の再生産維持のための免除、の四種類に分類することが可能である。こうした構造は唐賦役令のそれを継受したものであるが、（1）は律令制以前の畿内豪族層の系譜を引く五位以上集団の特権という性格を持っていたこと、（2）は主として中央政府の把握のもとに置かれた雑任を対象とし、在地首長層の力役編成に依拠した地方の末端職員は対象とならなかったことなど、唐の制度を日本固有の事情により改変している。一方（3）（4）の免除は中国古来の家父長制的支配理念や祥瑞災異思想を背景とするもので、日本の古代国家はこうした思想を民衆支配に利用するため、租税免除規定もほぼそのまま継受した。
六国史等における実際の租税免除記事を見ると、八世紀には（3）（4）の免除は即位や改元など王権側の事情、災異など民衆側の事情を契機とし、現行支配の正当性を主張するために国家主導で実施された。しかし九世紀になると、王権側の事情による租税免除は次第に頻度を減少させていくように、儒教的支配理念が民衆支配の思想としては機能しなくなる。災異の場合も王権主導の免除は減少し国司の申請による一国ごとの免除が主流になっていき、未進調庸の免除も制度的に確立するが、これは国司の部内支配強化に対応し国司を通じた地方支配体制の進展に対応するものであり、十世紀には受領に対する免除として再解釈されていた。ただし天皇による恩典としての租税免除の思想は院政期まで存在しつづけたのであり、ここに古代国家の最終的帰結を見いだすことも可能であろう。, This paper examines the ancient Japanese state's tax exemption system in terms of its legal and practical aspects to elucidate the characteristics and developments of the sovereignty of the Ritsuryō polity over the people.
The tax exemptions provided by the Buyaku Ryō, a taxation law under the Ritsury system, can be categorized into four types: (1) status-based privileges; (2) exemptions for general people assigned to specific positions; (3) exemptions based on Confucianism; and (4) exemptions granted to maintain the reproductive capacity of the people. Although this exemption structure was modeled after that of Tang's taxation law, some alterations were made according to the unique conditions of the Japanese Ritsuryō state. For example, the Exemptions (1) were given to those positioned in the Fifth Rank or above and descended from the clans that had dominated the Kinai Region before the Ritsuryō system was established. Moreover, the Exemptions (2) were applied only to those assigned to low-ranking official positions set under the control of the central polity and not to those assigned to low-ranking local official positions set based on the labor levy structure of provincial lords. On the other hand, the Exemptions (3) and (4) were based on the ancient Chinese concepts of patriarchal leadership and good and bad omens. In order to use these ideas to rule the people, the ancient Japanese polity set forth the almost same tax exemption provisions as those of the Chinese dynasty.
According to the descriptions of tax exemptions in the six historical compilations and other documents, the Exemptions (3) and (4) were made available when specific events happened to the polity (e.g. the enthronement of new emperors and the change of era names) and the people (e.g. disasters), respectively, in the eighth century. These exemptions were authorized by the central polity so as to claim its legitimacy. In the ninth century, however, as implied by the declining frequency of political affairs-related tax exemptions, the Confucian concept of sovereignty could no longer be used to support the legitimacy of the polity to rule the people. Likewise, disaster-related exemptions were less frequently issued by the central polity. Rather, it became more common for them to be granted to individual provinces based on application from provincial governors. Moreover, an exemption scheme was introduced for unpaid craft produce and corvée labor taxes in response to the strengthened rule of provincial governors over their jurisdictions and the institutional development of local administration through provincial governors. In the 10th century, this exemption was reinterpreted as a privilege for top-ranking provincial governors. Meanwhile, the idea that tax exemptions were privileges given by the emperor lasted until the Insei Period. This may be interpreted as the final result of the ancient state.},
 pages = {1--39},
 title = {律令租税免除制度の研究},
 volume = {212},
 year = {2018},
 yomi = {カンベ, コウスケ}
}